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PeerBasis
Compensation Comparability Determination

Urban League Of Broward County Inc

Executive Director / CEO

EIN 591564384
FL · NTEE P22Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Germaine Smith-baugh, Executive Director / CEO ($486,993) against every comparable organization that fit the selection criteria — 1294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Dr Germaine Smith-baugh — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,294 organizations qualified on sector, size, and geography 1,294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,355 total compensation of comparable organizations → $1,330,331 $486,993
$85,26710th
$136,10125th
$178,540Median
$233,52575th
$302,25890th
$486,993This org · 98th
p10$85,267
p25$136,101
p50$178,540
p75$233,525
p90$302,258
$486,993

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Boys Town Louisiana Inc LA$10,609,785 Executive Director $41,281 $51,135 2023
Cheshire Home Inc NJ$10,610,050 Executive Director $313,225 $314,595 2023
Mount St Joseph-st Elizabeth CA$10,602,708 Director Of Family Treatment Program $127,919 $120,692 2024
Central Wisconsin Community Action WI$10,616,552 Executive Director $139,428 $159,104 2024
Community Resource Center CA$10,592,910 Ceo $188,280 $177,643 2024
🔒 1289 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2025 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to FL cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted95th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 1294-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.